Gail K. Company manufactures waterproof cell phone covers. During the current month, the controller purchased $26,700 of materials, $4,300 of which are indirect materials. At the beginning of the month, Gail had 50 partially complete cell phone covers on hand. The cost of these partially complete units was $7,200. During the month, the company incurred the following costs to complete these units and to start and complete 8,250 new units. What is the cost of goods manufactured for the period